TESTIT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
TESTIT
Largest movements
- Cash -€63,283
down €63,283 (-23.9%), from €265,074 to €201,791
mainly Contributions, distributions and other (-€148,369) and Investment in fixed assets (net) (-€6,146)
- Current investments -€18,891
down €18,891 (-52.4%), from €36,064 to €17,173
- Tangible fixed assets -€8,369
down €8,369 (-23.5%), from €35,601 to €27,232
of which Furniture and vehicles: -€7,761
- Reserves -€86,431
down €86,431 (-24.6%), from €350,776 to €264,345
- Financial income -€7,911
down €7,911 (-45.9%), from €17,224 to €9,313
- Gross operating margin -€5,402
down €5,402 (-5.7%), from €95,389 to €89,987
- Taxes -€3,911
down €3,911 (-14.9%), from €26,280 to €22,369
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €385,470 | €297,515 | -€87,955 | -22.8% |
| Fixed assets | 21/28 | €35,601 | €27,232 | -€8,369 | -23.5% |
| Tangible fixed assets | 22/27 | €35,601 | €27,232 | -€8,369 | -23.5% |
| Plant, machinery and equipment | 23 | €1,600 | €992 | -€608 | -38.0% |
| Furniture and vehicles | 24 | €34,001 | €26,240 | -€7,761 | -22.8% |
| Current assets | 29/58 | €349,869 | €270,283 | -€79,586 | -22.7% |
| Amounts receivable within one year | 40/41 | €36,289 | €39,984 | +€3,695 | +10.2% |
| Trade receivables | 40 | €30,492 | €31,238 | +€746 | +2.4% |
| Other amounts receivable | 41 | €5,797 | €8,746 | +€2,949 | +50.9% |
| Current investments | 50/53 | €36,064 | €17,173 | -€18,891 | -52.4% |
| Cash at bank and in hand | 54/58 | €265,074 | €201,791 | -€63,283 | -23.9% |
| Deferred charges and accrued income | 490/1 | €12,442 | €11,335 | -€1,107 | -8.9% |
| Total equity and liabilities | 10/49 | €385,470 | €297,515 | -€87,955 | -22.8% |
| Equity | 10/15 | €369,376 | €282,945 | -€86,431 | -23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €350,776 | €264,345 | -€86,431 | -24.6% |
| Distributable reserves | 133 | €350,776 | €264,345 | -€86,431 | -24.6% |
| Amounts payable | 17/49 | €16,094 | €14,570 | -€1,524 | -9.5% |
| Amounts payable within one year | 42/48 | €15,987 | €14,496 | -€1,491 | -9.3% |
| Trade debts | 44 | €261 | €285 | +€24 | +9.2% |
| Suppliers | 440/4 | €261 | €285 | +€24 | +9.2% |
| Taxes, remuneration and social security | 45 | €11,872 | €9,752 | -€2,120 | -17.9% |
| Taxes | 450/3 | €8,723 | €6,786 | -€1,937 | -22.2% |
| Remuneration and social security | 454/9 | €3,149 | €2,966 | -€183 | -5.8% |
| Other amounts payable | 47/48 | €3,854 | €4,459 | +€605 | +15.7% |
| Accrued charges and deferred income | 492/3 | €107 | €74 | -€33 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,992 | €14,515 | +€523 | +3.7% |
| Other operating charges | 640/8 | €412 | €425 | +€13 | +3.2% |
| Gross operating margin | 9900 | €95,389 | €89,987 | -€5,402 | -5.7% |
| Operating profit (loss) | 9901 | €80,985 | €75,047 | -€5,938 | -7.3% |
| Financial income | 75/76B | €17,224 | €9,313 | -€7,911 | -45.9% |
| Recurring financial income | 75 | €7,209 | €9,313 | +€2,104 | +29.2% |
| Non-recurring financial income | 76B | €10,015 | €9,313 | -€702 | -7.0% |
| Financial charges | 65/66B | €76 | €53 | -€23 | -30.3% |
| Recurring financial charges | 65 | €76 | €53 | -€23 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €98,133 | €84,307 | -€13,826 | -14.1% |
| Income taxes | 67/77 | €26,280 | €22,369 | -€3,911 | -14.9% |
| Profit (loss) for the period | 9904 | €71,853 | €61,938 | -€9,915 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,853 | €61,938 | -€9,915 | -13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.